會(huì)計(jì)信息論文會(huì)計(jì)信息失真法律規(guī)制問(wèn)題研究

1、會(huì)計(jì)信息論文：會(huì)計(jì)信息失真法律規(guī)制問(wèn)題研究【中文摘要】會(huì)計(jì)信息是指企業(yè)事業(yè)單位等會(huì)計(jì)主體的經(jīng)營(yíng)成果、財(cái)務(wù)狀況、現(xiàn)金流量的綜合反映,是政府部門(mén)、投資者、債權(quán)人及其他各方面認(rèn)識(shí)和了解會(huì)計(jì)主體的經(jīng)營(yíng)狀況和管理水平的重要途徑,是會(huì)計(jì)信息使用者進(jìn)行決策的一項(xiàng)重要依據(jù)。會(huì)計(jì)信息是市場(chǎng)經(jīng)濟(jì)賴(lài)以生存的基石,會(huì)計(jì)信息質(zhì)量的好壞關(guān)系到社會(huì)經(jīng)濟(jì)能否健康的發(fā)展。會(huì)計(jì)信息失真問(wèn)題已成為各國(guó)公害和世界性難題,會(huì)計(jì)信息失真規(guī)制的課題正在逐步進(jìn)入法學(xué)界的研究視野。本文從法學(xué)角度,同時(shí)結(jié)合會(huì)計(jì)學(xué)的基本原理,在全面分析會(huì)計(jì)信息失真的概念、類(lèi)型、原因和危害的基礎(chǔ)上,充分運(yùn)用現(xiàn)代契約理論、博弈理論,對(duì)會(huì)計(jì)信息失真問(wèn)題進(jìn)行了剖析,并對(duì)

2、發(fā)達(dá)市場(chǎng)經(jīng)濟(jì)國(guó)家治理會(huì)計(jì)信息失真問(wèn)題進(jìn)行了分析,在借鑒國(guó)外經(jīng)驗(yàn)的基礎(chǔ)上,對(duì)完善我國(guó)會(huì)計(jì)信息失真法律制度提出了建議。本文除引言和結(jié)論外,共有五個(gè)部分組成,第一部分是對(duì)會(huì)計(jì)信息失真的涵義和類(lèi)型作了梳理,并對(duì)造成會(huì)計(jì)信息失真的原因作出深度剖析。第二部分介紹了會(huì)計(jì)信息失真規(guī)制的理論基礎(chǔ),即會(huì)計(jì)合意契約理論和會(huì)計(jì)博弈理論。文章的第三部分,主要介紹了發(fā)達(dá)市場(chǎng)經(jīng)濟(jì)國(guó)家對(duì)會(huì)計(jì)信息失真規(guī)制的相關(guān)制度,其中以美國(guó)和日本為代表,對(duì)這兩個(gè)國(guó)家的會(huì)計(jì)信息失真規(guī)制制度進(jìn)行了介紹,美國(guó)立法中專(zhuān)門(mén)創(chuàng)設(shè)了一個(gè)“審計(jì)監(jiān)督委員會(huì)”,該委員會(huì)共有5人組成,專(zhuān)門(mén)對(duì)會(huì)計(jì)事務(wù)所進(jìn)行監(jiān)管,其主要職責(zé)有審計(jì)準(zhǔn)則的制定權(quán)、對(duì)會(huì)計(jì)事務(wù)所的注冊(cè)權(quán)的

3、監(jiān)管和調(diào)查處罰權(quán)；禁止會(huì)計(jì)師事務(wù)所向所審計(jì)的公司同時(shí)提供其他服務(wù)；創(chuàng)設(shè)了同證券詐騙相關(guān)的犯罪,并對(duì)其進(jìn)行重罰,違犯該罪的企業(yè)高管人員的刑事責(zé)任,最高可以處20年徒刑；制定了相關(guān)條例規(guī)定,對(duì)揭發(fā)公司犯罪的人提供了的保護(hù)。日本成立了有其自身特點(diǎn)的會(huì)計(jì)師監(jiān)督員制度。這種獨(dú)特的系統(tǒng)設(shè)計(jì),在股東,債權(quán)人及其利益的維護(hù)上,發(fā)揮了重要作用。日本會(huì)計(jì)監(jiān)督員制度規(guī)定：資金500萬(wàn)日元以上或資產(chǎn)負(fù)債表上所列的負(fù)債金額在200萬(wàn)日元以上的股份公司應(yīng)當(dāng)被認(rèn)定為大股份公司公司,會(huì)計(jì)監(jiān)督員由大股份公司依照規(guī)定設(shè)立的,負(fù)責(zé)對(duì)董事會(huì)提供的財(cái)務(wù)報(bào)表進(jìn)行審核。分析了他們治理會(huì)計(jì)信息失真問(wèn)題的經(jīng)驗(yàn)和模式。第四部分論述了我國(guó)當(dāng)前會(huì)計(jì)

4、信息失真問(wèn)題的現(xiàn)狀,根據(jù)我國(guó)財(cái)政部的調(diào)查文件,暴露出我國(guó)目前企業(yè)在執(zhí)行會(huì)計(jì)相關(guān)法律法規(guī)方面的不足,并進(jìn)一步分析了我國(guó)企業(yè)出現(xiàn)這些問(wèn)題的原因。文章的第五部分,是在以上四部分的基礎(chǔ)之上,提出了通過(guò)強(qiáng)化企業(yè)內(nèi)部監(jiān)督和外部監(jiān)督,建構(gòu)會(huì)計(jì)信息失真的民事責(zé)任體系等若干建議。文章中的五部分體統(tǒng)的論述了會(huì)計(jì)信息失真法律規(guī)制問(wèn)題,這五部分是不可分割的整體?！居⑽恼緼ccounting information is the subject of accounting and other enterprises and institutions operating results, financial cond

5、ition, cash flows, comprehensive reflection of the government departments, investors, creditors and other aspects of subject knowledge and understanding of accounting operations and management of an important way user of accounting information is an important basis for decision-making. Accounting in

6、formation is the bedrock of a market economy, good or bad quality of accounting information related to the healthy development of social economy. Accounting information distortion problem has become a national and global pollution problems, accounting information is the subject of regulation into th

7、e jurisprudence of gradual vision. From the legal point of view, combined with the basic principles of accounting, accounting information in a comprehensive analysis of the concept, types, causes and hazards, based on the full use of modern contract theory, game theory, the issue of accounting infor

8、mation, analyzed, and on the developed market economies, management accounting information distortion are analyzed, drawing on foreign experience, based on the distortion of accounting information on improving the legal system proposed.This addition to the introduction and conclusion, a total of fiv

9、e parts, the first part is the meaning of accounting information and the type made in order, and the reasons causing distortion of accounting information to the depth of analysis. The second part describes the regulation of accounting information distortion theory, contract theory of accounting and

10、accounting desired game theory. In the third part introduces the developed market economies, regulation of accounting information related to the system, in which representatives of the United States and Japan, these two countries accounting information system of regulation was introduced, specifical

11、ly the creation of the U.S. legislation an “audit oversight committee,” the Commission a total of 5 members, specifically regulation of the accounting firm, whose main responsibilities of auditing standards-making power, the accounting firms registration rights monitoring and investigation of punish

12、ment; against Certified Public Accountants The audit of the company to provide other services; the creation of the same securities fraud related crimes, and its severe penalties, the crime of violation of the criminal responsibility of corporate executives, the maximum at 20 years; formulated releva

13、nt regulations provisions of a crime by exposing the company to provide more protection. Japan has its own characteristics established accounting supervisor system. This unique system design, the shareholders, creditors and the interests of the maintenance, play an important role. Japan Accounting S

14、upervisor provides:capital 500 million yen or more, or balance sheet liabilities listed on the amount of 200 million yen or more shares of the company shall be deemed as a large company stock companies, the accounting supervisor in accordance with the provisions of the major shares of the company es

15、tablished by the Board is responsible for auditing the financial statements. The fourth part discusses the distortion of the current status of accounting information, according to investigation documents of the Ministry of Finance, exposing our current business laws and regulations in the implementa

16、tion of the accounting deficiencies, and further analysis of Chinas enterprises because of these problems. The fifth part of the article is in four parts on the basis of the above proposed by strengthening internal and external oversight, construction accounting information system, and the civil lia

17、bility of a number of recommendations. The five-part article discusses the decency of the legal regulation of accounting information distortion problem, which is an integral part of the overall five.【關(guān)鍵詞】會(huì)計(jì)信息 失真 法律規(guī)制【英文關(guān)鍵詞】accounting information distortion legal regulation【目錄】會(huì)計(jì)信息失真法律規(guī)制問(wèn)題研究摘要4-6Abst

18、ract6-71 引言10-122 會(huì)計(jì)信息失真的一般理論12-222.1 會(huì)計(jì)信息失真的內(nèi)涵和分類(lèi)12-142.1.1 會(huì)計(jì)信息失真的內(nèi)涵12-132.1.2 會(huì)計(jì)信息失真的分類(lèi)13-142.2 會(huì)計(jì)信息失真的原因14-172.2.1 會(huì)計(jì)信息失真的主觀原因14-162.2.2 會(huì)計(jì)信息失真的客觀原因16-172.3 會(huì)計(jì)信息失真的危害性17-182.4 會(huì)計(jì)信息失真規(guī)制的理論基礎(chǔ)18-222.4.1 會(huì)計(jì)合意契約理論18-192.4.2 會(huì)計(jì)法律博弈理論19-223 國(guó)外會(huì)計(jì)信息失真法律規(guī)制的借鑒22-283.1 美國(guó)22-243.2 日本24-263.3 對(duì)我國(guó)的啟示26-283.3.1 完善相關(guān)的法律法規(guī)制度26-273.3.2 加強(qiáng)企業(yè)內(nèi)部監(jiān)督和完善企業(yè)內(nèi)部治理結(jié)構(gòu)273.3.3 完善注冊(cè)會(huì)計(jì)師審計(jì)制度273.3.4 增加法律制裁的力度27-284 我國(guó)會(huì)計(jì)信息失真法律規(guī)制的現(xiàn)狀和問(wèn)題28-334.1 我國(guó)會(huì)計(jì)信息失真法律規(guī)制現(xiàn)狀28-304.2 我國(guó)會(huì)計(jì)信息失真法律規(guī)制的不足30-334.2.1 缺少對(duì)會(huì)計(jì)信息失真的界定標(biāo)準(zhǔn)30-314.2.2 會(huì)計(jì)相關(guān)法律法規(guī)實(shí)體制度不完善31-335 完善我國(guó)會(huì)計(jì)信息失真法律規(guī)制的建議33-405.1 完善會(huì)計(jì)信息失真規(guī)制的相關(guān)法律33-365.1.1 完善會(huì)計(jì)法33